Abstract: The Theory of “Broken Window” was advanced by James Q. Wilson, an American politician, and George Kelling, an American criminologist. The contribution of the theory lies in that it reminded us that the occurrence of many significant issues are originated from only bagatelles that is frequently ignored by people and the solution to minor problems could play a skillfully deflected role in settlement of vital issues. There will be definite practical significance in reinforcement of university financial management and regulation of economical order by applying this theory to the university financial management.